Advance pricing agreements require taxpayers (and may allow associated enterprises) to file returns limited to the APA within three months. Where an income is modified by an advance pricing agreement, the taxpayer party to the APA shall, and any associated enterprise may, furnish a return or modified return limited to and in accordance with the APA, within three months from the end of the month in which the APA was entered into, in respect of the tax years covered by the APA.